*Colchester v Revenue and Customs Commissioners

Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) dismissed the taxpayer's appeal against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had decided that the taxpayer's construction of a new building in the grounds of his house had been an annexe to his existing cottage and therefore had not qualified as a construction of a building for the purposes of Item 2 of Group 5 of Sch 8 to the Value Added Tax Act 1994 and was consequently chargeable to VAT at the standard rate.

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